Economic Substance Return - DITC

Updated Sample ES Return 1 Updated Sample ES Return Information bubbles appear in this column beside the corresponding field. Economic Substance Return For the purpose of this sample PDF, mandatory fields are marked with an * Whereas fields marked with (*) are only mandatory in certain cases. When the form is available on the DITC Portal mandatory fields will automatically display as the form is completed. The International Tax Co-Operation ( Economic Substance ) Law ("ES Law") requires every relevant entity (" entity ") that is carrying on a relevant activity to satisfy the Economic Substance test in relation to that relevant activity ( ES Test ) . Each such entity must prepare and submit to the Tax Information Authority ( Authority ) an Economic Substance report ( ES Return or this form ) for the purpose of the Authority's determination as to whether the ES Test has been satisfied in relation to that relevant activity. The ES Return must be submitted within twelve months after the last day of the end of each financial year ( Period ) commencing on or after 1 January 2019.

Name of entity * NONE Entity does not have an Immediate Parent. May be a corporate or a non-corporate entity, for example a partnership. TIN or Similar * This data element provides the tax identification number (TIN) used by the tax administration of the jurisdiction of tax residence of the immediate parent.

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  Economic, Entity, Return, Substance, Jurisdictions, Economic substance return

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